Section 24: Written representations to Assessment Review Committee

24. Written representations to Assessment Review Committee (1) Any person who is aggrieved by a decision taken by the authorised officer under this Part may, within 28 days of the notification of the decision, lodge written representations with the Clerk to the Committee in accordance with section 19 of the Mauritius Revenue Authority Act. [Issue 1] L4 – 14 Revised Laws of Mauritius (2) Where the Committee cancels or amends a decision of the authorised officer, it shall order the authorised officer— (a) to refund to the appellant the amount of any tax paid, together with interest at the legal rate on the amount of the refund from the date of payment; (b) to remove or amend any entry made in the register. (3) Where the Minister cancels or amends a decision of the authorised officer, he shall order the authorised officer— (a) to refund to the appellant the amount of any tax paid, together with interest at the legal rate on the amount of the refund from the date of payment; and (b) to remove or amend any entry made in the register. [S. 24 amended by s. 14 (f) of Act 23 of 2001 w.e.f. 11 August 2001; s. 27 (12) (d) of Act 33 of 2004 w.e.f. 1 July 2006.]